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TMI Blog2019 (9) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT] had quashed the certificate issued under Section 197(1) of the Act and directed a fresh order to be passed recording reasons for the same. The said decision, in turn, places reliance on the decision of the Bombay High Court in Tata Teleservices (Maharashtra) Ltd Vs. Deputy Commissioner of Income-Tax (TDS) [ 2018 (2) TMI 192 - BOMBAY HIGH COURT] . A perusal of this decision does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V NARULA Petitioner: Mr. Abhimanyu Jhamba, Ms.Hemlata Ranga, Ms. Hatneimawi, Ms.Thonpinao Thangal And Mr. Ashish Jhamb, Advocates. Respondents: Ms. Laxmi Gurung, Senior Standing Counsel, Mr. Tushar Gupta And Mr. Siddharth Gupta, Advocates. ORDER C.M. No.38685/2019 Exemption allowed, subject to all just exceptions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt who appears on advance notice, submits that the Assessing Officer has recorded detailed reasons on record to justify the fixation of the higher rate of deduction of TDS at 4%. Learned counsel for the petitioner has placed reliance on the decision of this Court in Bently Nevada LLC Vs. Income Tax Officer, Ward-1(1)(2), International Taxation Another, W.P. (C.) No. 7744/2019 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid position, we dispose of this petition with a direction to the respondents to provide to the petitioner within one week the reasons recorded for issuance of the impugned certificate fixing the rate of deduction of TDS at 4%. It shall be open to the petitioner to assail the said reasons in case the petitioner is aggrieved thereby. The petition stands disposed of in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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